WP No. 22932 of 2026 __________ Page1 of 4 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 25-06-2026 CORAM THE HON'BLE MR JUSTICE SENTHILKUMAR RAMAMOORTHY WP No. 22932 of 2026 and WMP.No.24839 of 2026 M/s. Brick and berich Engineering Private Limited Rep by its Director Nalla Govinda Rajulu, Having office at No.2/1024, M.MD.AC.H 37, J.J Nagar, 2nd Block, Mogappair West, Chennai-600 037. ..Petitioner Vs The Superintendent of CGST and C.Ex Ambattur V Range No.322 and 325, 3rd Floor R-40 /A-1,TNHB building 100 Feet Road, Moggapair(East) Chennai-600 037. ..Respondent Prayer : Writ Petition is filed under Article 226 of the Constitution of India praying for issuance of Writ of Certiorarified Mandamus to call for the records, relating to the Impugned Order in Order-In-Original No. 07/2025 (GST Supdt) dated 28.11.2025 along with the summary of order in Form GST DRC 07 in reference No.ZD331125503157U dated 29.11.2025 of the Respondent and quash the same as being contrary to law & defective and direct the Respondent to conduct a fresh proceeding according to the law. https://www.mhc.tn.gov.in/judis WP No. 22932 of 2026 __________ Page2 of 4 For Petitioner: Mr. G.Gautham Ram Vittal For Respondent: Mr. Rajendran Raghavan Senior Standing Counsel ORDER Orders dated 28.11.2025 & 29.11.2025 are assailed in this writ petition on the ground of alleged breach of principles of natural justice. 2. Mr. Rajendran Raghavan, learned Senior Standing Counsel, accepts notice on behalf of the respondent. 3. The period of limitation for filing an appeal has expired. On instructions, learned counsel for the petitioner agrees to pay 25% of the disputed tax demand as a condition for remand. An endorsement to that effect is made on the bundle. 4. Subject to the condition that the petitioner remits 25% of the disputed tax demand, as agreed to, within thirty days from the date of receipt of a copy of this order, the impugned orders are set aside and the matter is remanded for re-consideration. After providing a reasonable opportunity to the petitioner, a fresh order shall be issued within three months from the date of remittance of 25% of the disputed tax demand. https://www.mhc.tn.gov.in/judis WP No. 22932 of 2026 __________ Page3 of 4 5. The writ petition is disposed of on the above terms. Consequently, connected miscellaneous petition is closed. There shall be no order as to costs. 25-06-2026 Index : Yes/No Neutral Citation : Yes/No KJ To The Superintendent of CGST and C.Ex Ambattur V Range No.322 and 325, 3rd Floor R-40 /A-1,TNHB building 100 Feet Road, Moggapair(East) Chennai-600 037. https://www.mhc.tn.gov.in/judis WP No. 22932 of 2026 __________ Page4 of 4 SENTHILKUMAR RAMAMOORTHY, J. KJ WP No. 22932 of 2026 and WMP.No.24839 of 2026 25-06-2026 https://www.mhc.tn.gov.in/judis